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Fly Ash Sale Receipts Taxable as Accounting Treatment Cannot Override Tax Law: ITAT Chandigarh
Case Law Details
- Case Name
- ACIT Vs Haryana Power Generation Corporation Limited (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Chandigarh
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ACIT Vs Haryana Power Generation Corporation Limited (ITAT Chandigarh)
ITAT Holds Fly Ash Sale Receipts Taxable as Accounting Treatment Cannot Override Tax Law; Fly Ash Fund Not a Shield Against Tax Because No Diversion of Income at Source; ITAT Restores ₹38.68 Crore Addition Because Accounting Treatment Cannot Override Tax Law; Sale of Fly Ash Held Taxable Because It Was Intrinsically Linked to Power Generation Business; ITAT Rejects Liability Argument Because Assessee Retained Control Over Fly Ash Fund; Government Notification on Fly Ash Utilisation Does Not Exempt...
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